La Salle Music Corp. v. May T. Magarian Rest, Inc.

The only opposition to this motion for an order pursuant to section 794 of the Civil Practice Act, aside from the third party, is made by the United States Government.

It is conceded that a notice of tax lien was not filed by the Government pursuant to section 6323 of the Internal Revenue Code of 1954 (U. S. Code, tit. 26, § 6323), which section is substantially the same as section 3672 of the Internal Revenue Code *1045of 1939 (U. S. Code, tit. 26, § 3672). However, the Government’s claim to priority over the claim of the judgment creditor is based on notice of demand for payment served upon the…